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Commissioner of Income-tax, Madras Vs. G.R. Karthikeyan

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India; Income Tax Act, 1961 - Sections 10(3), 2(24), 23(2) and 256(1); Finance Act, 1972 - Sections 74(A); Finance Act, 1986; Indian Income Tax and Excess Profits Tax (Amendment) Act, 1947; Indian Income Tax Act, 1922 - Sections 12(B); Government of India Act, 1935

Reported in : AIR1993SC1671; (1993)112CTR(SC)302; [1993]201ITR866(SC); JT1993(3)SC174; (1993)2MLJ82(SC); 1993(2)SCALE588; 1993Supp(3)SCC222; [1993]3SCR328

extent such receipts do not exceed one thousand rupees in the aggregate'. (The clause has been amended by Finance Act, 1986 but we are not concerned with it. Similarly it is not necessary to notice the proviso to the … it in the affirmative i.e., in favour of the assessee and against the Revenue. The question referred under Section 256(1) of the Income-tax Act reads as follows:Whether, on the facts and in the circumstances of the case, … Indian Income-tax and Excess Profits Tax (Amendment) Act, 1947 had inserted Section 12(B) in the Indian Income-tax Act, 1922. Section 12(B) imposed a tax on

Wellpoint Systems (P.) Ltd Vs. Inspecting Assistant Commissioner.

Court : Delhi

Subject : Direct Taxation

Reported in : [1989]30ITD236(Delhi)

in this appeal relates to the claim ability of deduction under section 32AB which was inserted by the Finance Act, 1986 with effect from 1-4-1987. That provision is to the effect that where an assessed whose income includes income … was applicable;(ii) The expression previous year used in section 32AB should be interpreted to mean the period of 12 months ending with 31-4-1987. According to the assessed, a different meaning had to be given to the expression

Musthafa Ummer and anr. Vs. Appropriate Authority and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 269UC, 269UD and 269UD(1A); Constitution of India - Article 14

Reported in : (2002)173CTR(Ker)402; [2002]254ITR134(Ker)

considering the validity of the various provisions in Chapter XX-C inserted in the Income-tax Act, 1961, by the Finance Act, 1986. While considering the scope of Section 269UD(1), the apex court held as follows (page 553): 'In the light … Perumanoor Desom, Ernakulam District, which was acquired by the first petitioner as joint holder as per document No. 1232 of 1994. The petitioners decided to transfer the said property to Palm Court Hotels Pvt. Limited of which

Ashok Laxman Gulhane Vs. the Manager Tata Finance Co. Ltd. and Others

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Education

Yavatmal (for short, œDistrict Forum?) before whom petitioner filed a complaint under section 12 of the Consumer Protection Act, 1986, (for short, œAct?) dismissed the same, holding that there is no deficiency on the part of respondent no.1. … order cannot be sustained. Learned counsel for petitioner has cited a decision of this Commission, L and T Finance Ltd. Anr. Vs. Vithal and Vithoba, IV (2010) CPJ 402 (NC). 8. On the other hand, it has

Ashok Laxman Gulhane Vs. the Manager Tata Finance Co. Ltd. and Others

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Education

Yavatmal (for short, œDistrict Forum?) before whom petitioner filed a complaint under section 12 of the Consumer Protection Act, 1986, (for short, œAct?) dismissed the same, holding that there is no deficiency on the part of respondent no.1. … order cannot be sustained. Learned counsel for petitioner has cited a decision of this Commission, L and T Finance Ltd. Anr. Vs. Vithal and Vithoba, IV (2010) CPJ 402 (NC). 8. On the other hand, it has

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

it has been held that the amendment to Section 40(3)(vi) of the Finance Act, 1983 made by the Finance Act, 1986 was certainly curative and therefore normally could be declared as declaratory of existing law. In that case, the … years under consideration. The hearing was fixed on 15-2-1990 before him. The assessee sent reply by letter dated 12-2-1990 which is contained at page 69 of the paper compilation book No. 2. The assessee pointed out that

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 286 and 366(29A); Bihar Finance Act, 1981 - Sections 2, 25A, 25A(2) and 25A(7); Bihar Taxation Laws (Amendment and Validation) Act, 1993; Central Sales Tax Act, Sections 3, 4, 5, 14 and 15

difference of opinion between the two learned Judges inter se constituting the majority. According to S. Roy, J., Section 12 of the Bihar Finance Act contained enough guidelines for making deductions of tax on the contractors' bills, Section … Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills

The Commissioner of Income Tax Vs. Sree Annapoorna Gowrishankar Metals ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 80B and 154; Finance Act, 1986 - Sections 2(7)

Reported in : (2003)182CTR(Mad)466; [2003]262ITR497(Mad)

following its earlier order rendered in the assessee's own case, held that as per section 2(7)(g) of the Finance Act, 1986, the assessee is not a trading company and is liable to be taxed at the rate of 55% … of the decision of this Court in the case of C.I.T. v. BUHARI SONS (P) Ltd. 144 I.T.R, 12. Aggrieved by the order, the assessee carried the matter in appeal by filing appeal before the Income Tax

Magus Construction Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Guwahati

Subject : Service Tax

to the petitioner, whereby the petitioner-company has been asked to get itself registered under Section 69 of the Finance Act, 1994 (hereinafter referred to as, 'the Finance Act, 1994'), inasmuch as the petitioner-company has been, according to respondent … of charge or under a contract of personal service.27. The term 'service', as defined under the Consumer Protection Act, 1986, reads as under:'service' means service of any description which is made available to potential users and includes the … the builder, promoter or developer builds a residential complex, having more than 12 residential units, by engaging a contractor for construction of such residential complex,

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

11-AC of the Finance Act,1994 was also imposed by the said order. 12. As regards the stay application, by an order dated 1.5.2007 passed in … amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … inputs for manufacture of sanitary-ware. The assessee had claimed the benefit of exemption under a Notification no.217 of 1986. The revenue declined to grant benefit of exemption. The Tribunal had set aside the orders passed by the